22:
147:
930:
When financial information is presented in nominal (low inflation), the change in the balance sheet of monetary equivalent to the cash flow generated or invested in such items, however, when inflation is significant and requires the expression of the financial statements in pesos of purchasing power,
801:
Operating activities are generally related to the production and distribution of goods and services, transactions and other events which affect the determination of net income and / or activities that result in movement of balances be directly related to the operation of the entity and are not framed
917:
intermediate transfers offset each other, omitting his presentation in the statement of changes in financial position, if the transfer involves change in the financial structure must be submitted two separate movements, the updating of certain financial statement items should be removed the final
913:
Changes in financial position is determined by differences between the different categories of initial and final balance, expressed in constant pesos as of the date of the most recent balance sheet, classified into three groups mentioned above, should be analyzed significant changes arising in
781:
The term “constant dollars, pesos of purchasing power represent the balance sheet date (the last reported financial year comparative financial statements). The generation or use of resources is the change in constant pesos in the various balance sheet items, which arise or impact on cash.
751:
It contains activities from operations that alter the cash of a company has on hand. Changes in financial position include cash outflows, such as capital expenditures, and cash inflows, such as revenue. It may also include certain non-cash changes, such as depreciation.
841:
The income statement items that have not generated or required the use of resources or whose net income is linked to activities identified as financing or investment. Movements in estimates devaluation of assets are not considered in this
811:
The set of changes in financial position, showing the registered modification in weights in each of the main areas of coverage, which, together with the profit or loss, determine the change of the resources of the entity during a period .
797:
Investing activities include the provision and collection of loans, purchase and sale of debt instruments, capital, real estate, equipment, machinery and other productive assets other than those that are considered business
777:
The basic financial statement shows the resources generated or used in the operation, the main changes in the financial structure of the entity and its final reflection on cash and cash equivalents through a period of time.
794:
Financing activities include obtaining shareholder funds and the repayment or payment of the benefits of their investment, payment of funds obtained through operations in the short and long term.
43:
931:
the change in constant pesos of monetary balance involves not only the cash flow or profit erosion that inflation (monetary effect) resulted in the effect created or invested in these items.
815:
In this state relate the net result of the change management in the financial structure and all cl reflect the increase or decrease in cash and temporary investments during the period.
921:
The monetary effect change and fluctuations alter the purchasing power of firms, therefore, not to be regarded as virtual items had no impact on the generation and use of resources.
909:
Be part of the net profit or loss, or before extraordinary items or of the resources generated or used in the operation were presented before and after extraordinary items.
943:
837:
The resources generated or used by the operation are to add or decrease net income for the period (or before extraordinary items), the following concepts:
411:
818:
Within the range of activities promoted by businesses, has become increasingly clear that the resources are generated and / or used in three main areas:
94:
66:
901:
The classification should be further to better reflect the essence of the transaction, based on the most important economic activity of the company.
396:
73:
847:
Increases or decreases (in constant dollars) in the different items directly related to the entity dc operation, reduced estimates for valuation.
755:
The use of this statement is to provide relevant and focused on a period, so that users of financial statements with sufficient information to:
968:
768:
To assess the changes in the company’s financial situation arising from investing and financing transactions that occurred during the period.
401:
80:
710:
561:
265:
162:
860:
Credits received short and long term, other than transactions with suppliers and / or creditors related to the operation of the company.
416:
406:
172:
62:
468:
765:
To assess the ability of the company to meet its obligations to pay dividends, and if necessary, to anticipate the need for funding.
596:
473:
113:
421:
364:
993:
505:
458:
47:
988:
87:
32:
51:
36:
785:
In the case of monetary items that change includes the change in nominal pesos more or less its monetary effect.
703:
510:
344:
220:
636:
571:
146:
295:
621:
359:
225:
167:
762:
Assess the reasons for the differences between net income and funds generated or used by the operation.
963:
947:
671:
210:
934:
The change in monetary items going to represent cash flow generation and use of resources in pesos.
958:
732:
696:
661:
656:
631:
626:
566:
495:
453:
435:
388:
369:
300:
205:
130:
881:
Funds from operations used in investing activities primarily include the following transactions:
500:
335:
290:
681:
676:
255:
230:
953:
918:
balance of the game that gave birth and the corresponding equity, before making comparisons.
463:
349:
866:
Increase of capital for additional resources, including the capitalization of liabilities.
740:
551:
515:
305:
285:
270:
215:
200:
157:
556:
524:
235:
982:
666:
529:
448:
443:
280:
897:
Collection or decrease in constant pesos of credit extended (excluding interest on).
601:
340:
825:
As a result of borrowings and their real depreciation in the short and long term.
487:
21:
724:
591:
275:
138:
736:
735:
that outlines the sources and uses of funds and explains any changes in
374:
354:
260:
520:
195:
856:
The resources generated or used in financing activities to include:
885:
Acquisition, construction and sale of property, plant and equipment
543:
325:
190:
330:
15:
888:
Acquisition of shares in other companies on a permanent basis
863:
Amortization payments on these loans, excluding interest on.
759:
Evaluate the company’s ability to generate resources.
828:In terms of investments and / or emersion made.
802:in the activities of financing or investment.
704:
8:
891:Any other investment or permanent surfacing.
63:"Statement of changes in financial position"
944:International Financial Reporting Standards
872:Dividends paid. Other than stock dividends.
412:International Financial Reporting Standards
50:. Unsourced material may be challenged and
711:
697:
125:
729:statement of change in financial position
114:Learn how and when to remove this message
137:
969:Accumulated other comprehensive income
402:Generally-accepted auditing standards
7:
48:adding citations to reliable sources
417:International Standards on Auditing
14:
474:Notes to the financial statements
822:In the course of its operations.
422:Management Accounting Principles
145:
20:
1:
397:Generally-accepted principles
1010:
894:Loans made by the company.
266:Constant purchasing power
163:Constant purchasing power
905:Mechanism for processing
597:Accounting organizations
585:People and organizations
773:Vis-a-vis balance sheet
345:Amortization (business)
994:Accounting terminology
869:Repayments of capital.
469:Management discussion
989:Financial statements
964:Comprehensive income
436:Financial statements
389:Accounting standards
44:improve this article
959:Cash flow statement
733:financial statement
662:Earnings management
632:Positive accounting
506:Double-entry system
496:Bank reconciliation
301:Revenue recognition
637:Sarbanes–Oxley Act
572:Sarbanes–Oxley Act
501:Debits and credits
336:Cost of goods sold
291:Matching principle
721:
720:
682:Two sets of books
677:Off-balance-sheet
319:Selected accounts
256:Accounting period
124:
123:
116:
98:
1001:
954:Income statement
713:
706:
699:
149:
126:
119:
112:
108:
105:
99:
97:
56:
24:
16:
1009:
1008:
1004:
1003:
1002:
1000:
999:
998:
979:
978:
977:
940:
928:
907:
879:
854:
835:
809:
791:
775:
749:
741:working capital
717:
688:
687:
686:
651:
643:
642:
641:
616:
608:
607:
606:
586:
578:
577:
576:
546:
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534:
490:
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479:
478:
438:
428:
427:
426:
391:
381:
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379:
320:
312:
311:
310:
306:Unit of account
286:Historical cost
271:Economic entity
250:
242:
241:
240:
185:
177:
158:Historical cost
120:
109:
103:
100:
57:
55:
41:
25:
12:
11:
5:
1007:
1005:
997:
996:
991:
981:
980:
976:
973:
972:
971:
966:
961:
956:
951:
939:
936:
927:
924:
923:
922:
919:
915:
906:
903:
899:
898:
895:
892:
889:
886:
878:
875:
874:
873:
870:
867:
864:
861:
853:
850:
849:
848:
844:
843:
834:
831:
830:
829:
826:
823:
808:
805:
804:
803:
799:
795:
790:
787:
774:
771:
770:
769:
766:
763:
760:
748:
745:
719:
718:
716:
715:
708:
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693:
690:
689:
685:
684:
679:
674:
669:
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659:
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648:
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644:
640:
639:
634:
629:
624:
618:
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614:
613:
610:
609:
605:
604:
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594:
588:
587:
584:
583:
580:
579:
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574:
569:
564:
559:
554:
548:
547:
542:
541:
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533:
532:
527:
525:General ledger
518:
513:
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503:
498:
492:
491:
486:
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481:
477:
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471:
466:
461:
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451:
446:
440:
439:
434:
433:
430:
429:
425:
424:
419:
414:
409:
404:
399:
393:
392:
387:
386:
383:
382:
378:
377:
372:
367:
362:
357:
352:
347:
338:
333:
328:
322:
321:
318:
317:
314:
313:
309:
308:
303:
298:
293:
288:
283:
278:
273:
268:
263:
258:
252:
251:
248:
247:
244:
243:
239:
238:
233:
228:
223:
218:
213:
208:
203:
198:
193:
187:
186:
183:
182:
179:
178:
176:
175:
170:
165:
160:
154:
151:
150:
142:
141:
135:
134:
122:
121:
28:
26:
19:
13:
10:
9:
6:
4:
3:
2:
1006:
995:
992:
990:
987:
986:
984:
974:
970:
967:
965:
962:
960:
957:
955:
952:
949:
945:
942:
941:
937:
935:
932:
925:
920:
916:
912:
911:
910:
904:
902:
896:
893:
890:
887:
884:
883:
882:
876:
871:
868:
865:
862:
859:
858:
857:
851:
846:
845:
840:
839:
838:
832:
827:
824:
821:
820:
819:
816:
813:
806:
800:
796:
793:
792:
788:
786:
783:
779:
772:
767:
764:
761:
758:
757:
756:
753:
746:
744:
742:
738:
734:
730:
726:
714:
709:
707:
702:
700:
695:
694:
692:
691:
683:
680:
678:
675:
673:
670:
668:
667:Error account
665:
663:
660:
658:
655:
654:
647:
646:
638:
635:
633:
630:
628:
625:
623:
620:
619:
612:
611:
603:
600:
598:
595:
593:
590:
589:
582:
581:
573:
570:
568:
565:
563:
560:
558:
555:
553:
550:
549:
545:
540:
539:
531:
530:Trial balance
528:
526:
522:
519:
517:
514:
512:
511:FIFO and LIFO
509:
507:
504:
502:
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497:
494:
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489:
484:
483:
475:
472:
470:
467:
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455:
452:
450:
449:Balance sheet
447:
445:
444:Annual report
442:
441:
437:
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431:
423:
420:
418:
415:
413:
410:
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403:
400:
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371:
368:
366:
363:
361:
358:
356:
353:
351:
348:
346:
342:
339:
337:
334:
332:
329:
327:
324:
323:
316:
315:
307:
304:
302:
299:
297:
294:
292:
289:
287:
284:
282:
281:Going concern
279:
277:
274:
272:
269:
267:
264:
262:
259:
257:
254:
253:
246:
245:
237:
234:
232:
229:
227:
224:
222:
219:
217:
214:
212:
209:
207:
204:
202:
199:
197:
194:
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188:
181:
180:
174:
171:
169:
166:
164:
161:
159:
156:
155:
153:
152:
148:
144:
143:
140:
136:
132:
128:
127:
118:
115:
107:
96:
93:
89:
86:
82:
79:
75:
72:
68:
65: –
64:
60:
59:Find sources:
53:
49:
45:
39:
38:
34:
29:This article
27:
23:
18:
17:
948:requirements
933:
929:
908:
900:
880:
855:
836:
817:
814:
810:
784:
780:
776:
754:
750:
728:
723:In business
722:
602:Luca Pacioli
523: /
343: /
341:Depreciation
249:Key concepts
221:Governmental
110:
104:October 2011
101:
91:
84:
77:
70:
58:
42:Please help
30:
926:Significant
842:settlement.
615:Development
592:Accountants
488:Bookkeeping
407:Convergence
365:Liabilities
296:Materiality
184:Major types
983:Categories
975:References
798:inventory.
789:Activities
725:accounting
650:Misconduct
276:Fair value
226:Management
168:Management
139:Accounting
74:newspapers
946:(and its
877:Investing
852:Financing
833:Operating
672:Hollywood
552:Financial
454:Cash-flow
211:Financial
31:does not
938:See also
657:Creative
627:Research
557:Internal
544:Auditing
360:Goodwill
355:Expenses
206:Forensic
131:a series
129:Part of
914:periods
622:History
516:Journal
375:Revenue
261:Accrual
88:scholar
52:removed
37:sources
807:Impact
727:, the
567:Report
521:Ledger
464:Income
459:Equity
370:Profit
350:Equity
326:Assets
231:Social
196:Budget
90:
83:
76:
69:
61:
747:About
731:is a
562:Firms
191:Audit
95:JSTOR
81:books
737:cash
331:Cash
216:Fund
201:Cost
67:news
35:any
33:cite
739:or
236:Tax
173:Tax
46:by
985::
743:.
133:on
950:)
712:e
705:t
698:v
117:)
111:(
106:)
102:(
92:·
85:·
78:·
71:·
54:.
40:.
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